Finding 389657 (2022-002)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2022
Accepted
2024-03-29

AI Summary

  • Core Issue: Attendance for the Head Start Program fell below the required 85% due to ongoing effects of the COVID-19 pandemic.
  • Impacted Requirements: The Cooperative Endeavor Agreement mandates maintaining a minimum average daily attendance of 85% for enrolled children.
  • Recommended Follow-Up: Management should implement attendance waivers and enhance outreach efforts to boost student attendance.

Finding Text

INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE, CONTINUED Audit Finding Reference Number 2022 – 002 – Minimum Average Daily Attendance Rate Federal Program and Specific Federal Award Identification CFDA Title and Number 93.600 Head Start Program Federal Award Year December 31, 2022 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Not Applicable Criteria Section III of the Cooperative Endeavor Agreement (CEA) between Total Community Action, Inc. (TCA) and CCEOC states in part “The Delegate shall maintain successful recruitment and full enrollment at its funded enrollment as stated in Section I, “Services to be Rendered” above, of eligible children and appropriate average daily attendance rate. A minimum average daily attendance of 85% of the enrolled children is required”. Conditions and Context The CEA between CCEOC and TCA (grantor) for the year ended December 31, 2022, required the maintenance of a 85% attendance level for its enrolled students in its Head Start Program. During the year, the attendance level was below the required 85% in part to the impact of the COVID-19 pandemic from which resulted in a mandated stay home order from the Governor for the State of Louisiana and the Mayor for the City of New Orleans to include various transitional issues For the year ended December 31,2022, CCEOC is still recovering from the COVID-19 low attendance impact and have not been able to increase attendance. Cause Various external factors include primarily the inability to recover from the COVID-19 pandemic which impacted enrolled student attendance. Questioned Cost For purposes of this condition, I have no questioned cost. Effect Noncompliance with its student attendance level. Repeat Finding Yes. See 2021-002. Recommendation It is our understanding through discussions with management that during the year ended December 31, 2022, certain waivers discussed to be put in place to accommodate the low attendance; however, the waivers were not implemented. Management should continue its outreach efforts toward activities to facilitate enrolled student attendance as well as obtaining approval for the attendance waiver. Management’s Response COVID has adversely impacted attendance, enrollment and staffing patterns for the past three years. Such occurrences have been commonplace throughout the Head Start childcare network. CCEOC continues to encourage student attendance via parent meetings and conferences.

Corrective Action Plan

COVID has adversely impacted attendance, enrollment and staffing patterns for the past three years. Such occurrences have been commonplace throughout the Head Start childcare network. CCEOC continues to encourage student attendance via parent meetings and conferences.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 389656 2022-001
    Material Weakness
  • 966098 2022-001
    Material Weakness
  • 966099 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $957,076
14.218 Community Development Block Grants/entitlement Grants $90,564
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $89,211
10.558 Child and Adult Care Food Program $47,014